Revista Cientifica Hermes最新文献

{"title":"RBV – Mais de 30 anos, mas ainda atual – Uma Análise Circunstanciada","authors":"Victor Wolowski Kenski","doi":"10.21710/RCH.V16I0.283","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.283","url":null,"abstract":"EnglishThis article presents the evolution of the Resources-Based View (RBV) from its beginnings to the present day. The authors show the competition scenario and business needs that determined its creation; present the evolution of the theory vis-a-vis the changes in the global economic and market situations and the effects of globalization, that brought challenges that forced businesses to adopt a new positioning. They conclude that the RBV has been updated throughout its history and keeps bringing modern approaches to situations faced by businesses primarily focused on processes centered on dynamic capabilities and in the leadership needs that they cause. portuguesEste artigo apresenta a evolucao da Visao Baseada em Recursos (RBV – Resources-Based View, em ingles), da sua origem aos dias de hoje. Sao mostradas as condicoes de competicao no mercado quando ela surgiu e as necessidades empresariais que a determinaram; a evolucao da teoria conforme se alteraram as condicoes economicas e de mercado e os efeitos da globalizacao, que trouxeram desafios que exigiram uma postura diferente das empresas. Por fim, e demonstrado que a RBV se reconfigurou ao longo do tempo e continua a prover abordagens atuais para as situacoes enfrentadas por empresas com enfase em processos centrados nas capacidades dinâmicas e nas necessidades de lideranca delas decorrentes.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"3-26"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68199049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"O Processo de Legitimação do Poder: Vivências de Pequenos Empreendedores da Região de Passo Fundo/RS","authors":"D. F. D. Lima, E. Kubo, Silvia Generali da Costa","doi":"10.21710/rch.v16i0.265","DOIUrl":"https://doi.org/10.21710/rch.v16i0.265","url":null,"abstract":"EnglishThe legitimation of power among small entrepreneurs toward the employees was analyzed in the region of Passo Fundo/RS; it’s a process in which these entrepreneurs consolidate working relationships to perform their functions with self-confidence. A descriptive qualitative research was done and used as method of data collection a semi-structured interview, with observation and documental analysis. Four directors of franchises in the field of language education in the northern of Rio Grande do Sul participated in the research. The collected data were submitted to an interpretative analysis that made use of the academic frame to rescue the conception of power, its role and its fountainsin the organizations. The results reinforced the difficulties in measuring the legitimation of power. The phenomenon was investigated from an array of angles and a series of related factors were identified, provokingan evolution on its understanding.It was realized that the strategies of legitimation of the power vary according to the history and leadership style of the directors creating similar results in short term, but not always attending to professionalization and expansion matters. portuguesAnalisou-se a legitimacao do poder de pequenos empreendedores frente aos colaboradores na regiao de Passo Fundo/RS,processo pelo qual esses empreendedores consolidam suas relacoes de trabalho para exercerem suas funcoes com autoconfianca. Realizou-se uma pesquisa qualitativa descritiva que usou como metodo de coleta de dados a entrevista semiestruturada, aliada a observacao do ambiente e a analise documental.Quatro diretores de franquias da area de ensino de idiomas no norte do Rio Grande do Sul participaram da pesquisa. Os dados coletados foram submetidos a analise interpretativa que utilizou o referencial teorico para resgatar a conceituacao do poder, seu papel e suas fontes nas organizacoes.Os resultados ratificaram a dificil mensuracao da legitimacao do poder.Investigou-se o fenomeno de diversos ângulos e identificaram-se inumeros fatores correlatos, provocando uma evolucao no seu entendimento.Percebeu-se que as estrategias de legitimacao variam conforme a historia e o estilo de lideranca dos empreendedores,gerando resultados semelhantes no curto prazo, porem nem sempre atendendo aos quesitos de profissionalizacao e expansao.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"27-48"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68198352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Princípios e práticas de Educação Corporativa em Indústria Farmacêutica","authors":"C. Giordano, Luiz Cláudio Gonçalves, M. D. Ribeiro","doi":"10.21710/RCH.V16I0.278","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.278","url":null,"abstract":"EnglishIn environments of constant change, increasing competitiveness and innovation, the development of individuals becomes challenging when it aims to sustainable growth and market positioning. The corporate education model tries to facilitate this process by learning culture, aligned with the strategic objectives of the organization. Thus, the article identifies, describes and analyzes the training and development practices used by an organization in the light of the principles of success proposed in corporate education model. In order to meet these goals, there was semi structured interviews with company employees. After the interview, was elaborated the transcription and analysis mentioned by respondents, supported by the theoretical framework proposed. It was identified that the organization has several structured actions and aligned with the practice of the principles of successful corporate education, possessing excellent concept on two principles, good concept in two other principles and finally regular concept on three principles. Overall, the total score of the sum of the seven principles of successful credits the good concept to the organization, demonstrating the search for successful practices, which place it in an advantageous position compared to other companies. However, it should also strengthen and restructure some weaknesses in order that all the principles of success are explored and systemic results are obtained by the business. portuguesEm ambientes de constantes mudancas, aumento de competitividade e inovacao, o desenvolvimento de individuos se torna desafiador, quando se almeja crescimento sustentavel e posicionamento de mercado. O modelo de educacao corporativa intenta facilitar esse processo por meio da cultura de aprendizagem, alinhada aos objetivos estrategicos da organizacao. Assim, este artigo identifica, descreve e analisa as praticas de treinamento e desenvolvimento utilizadas por uma organizacao, a luz dos principios de sucesso propostos no modelo de educacao corporativa. A fim de atender a esses objetivos, realizou-se entrevista semiestruturada com colaboradores da empresa. Apos a entrevista, elaborou-se a transcricao e analise do mencionado pelos entrevistados, apoiadas pelo arcabouco teorico proposto. Identificou-se que a organizacao apresenta diversas acoes estruturadas e alinhadas as praticas dos principios de sucesso de educacao corporativa, possuindo o conceito excelente em dois principios, conceito bom em outros dois principios e, por fim, conceito regular em tres principios. De forma geral, a pontuacao total obtida na somatoria dos sete principios de sucesso credita o conceito bom a organizacao, demonstrando a busca por praticas de sucesso, que a colocam em situacao de vantagem frente a outras empresas. No entanto, deve ainda fortalecer e reestruturar alguns pontos frageis, a fim de que todos os principios de sucesso sejam explorados e os resultados sistemicos sejam obtidos pelo negocio.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"132-159"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68198889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Rentabilidade recente de fundos de ações abertos no Brasil: análise da performance de um grupo de Fundos de Gestão ativa em relação às taxas de administração praticadas pelos gestores.","authors":"Sergio Ricardo Mendes Vasconcelos, Silvana Festa Sabes, Alexandre Gonzales","doi":"10.21710/RCH.V16I0.290","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.290","url":null,"abstract":"EnglishThis paper aimed to evaluate the performance of a specific group of active management equity investments funds relating it to the management fees charged by managers in order to answer the following research problem: open equity funds with active management, that charge higher management fees, are those that provide the best returns for the investor? The objective was to test the hypothesis under which it is evident that the funds that charged the highest rates are those with the best performances evaluated according to the average yield of the last five years. To achieve this objective, a study of descriptive nature was carried out with a quantitative approach having as object of study the profitability of Brazilian Equity Fund ranked by the Brazilian Association of Financial and Capital Markets (Anbima) as IBX Active Equity Funds in the period 2010 to 2014. The analyzed returns were calculated from the Information ratio index, which measures the risk-adjusted return of the asset class. The study found no correlation between the performance of the funds and charged management fees. portuguesO presente artigo visou avaliar a performance de um grupo especifico de fundos de gestao ativa, relacionando-o as taxas de administracao praticadas pelos gestores, de forma a responder ao seguinte problema de pesquisa: os fundos abertos de acoes com gestao ativa, que cobram taxas de administracao altas, sao aqueles que propiciam as melhores rentabilidades para o investidor? O objetivo foi testar a hipotese sob a qual se evidencia que os fundos que cobraram as maiores taxas sao aqueles que apresentaram as melhores performances avaliadas, de acordo com a media de rentabilidade dos ultimos cinco anos. Para atingir esse objetivo, foi realizado um estudo de natureza descritiva, com abordagem quantitativa, tendo como objeto de estudo a rentabilidade dos Fundos de Acoes brasileiros classificados pela Associacao Brasileira das Entidades dos Mercados Financeiro e de Capitais (Anbima) como Fundos de Acoes IBX Ativo, nao exclusivos (abertos), no periodo de 2010 a 2014. As rentabilidades analisadas foram calculadas a partir do Information Ratio, indice que mede a rentabilidade ajustada ao risco da classe de ativos. O estudo concluiu nao haver correlacao entre a performance dos fundos e as taxas de administracao cobradas.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"176-196"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68199171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Job Diagnostic Survey: A Team Project Information Technology Perspective","authors":"Renato Telles, Ivandilson Souza Duarte, M. Queiroz, Natália Novaes","doi":"10.21710/RCH.V16I0.294","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.294","url":null,"abstract":"This work aims to understand the effects of management styles on the work motivation of a team project in the telecommunications information technology context. To understand this complex behavior, we use the Job Diagnostic Survey methodology. In this critical analysis, we identify the main factors for failure in the field of telecommunications. The managers need to implement a methodology and define processes and formal procedures that need to be applied during the development of projects to mitigate the risk of failure and maintain control over it. One of the main findings in this research is associated with challenges and motivation by the Information Technology (IT) professionals.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"69-89"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68199235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Marcas e promoções de varejo: um estudo experimental","authors":"Leonardo Aureliano-Silva, Agostinho Tadeu da Silva, Marcelo Martins de Sá, Suzane Strehlau","doi":"10.21710/RCH.V16I0.286","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.286","url":null,"abstract":"EnglishThe main objective of this study was to analyze the effect of the brand in food retail promotions. Through experimental method were tested four hypotheses. It was identified that a well-recognized brand by the market, significantly influence the attractiveness and intention to recommend the promotion compared to a little-recognized brand. It was not identified significant difference between the promotion of the product and product plus little-recognized brand. This study contributes to a better understanding of how strong brands in the market can be used to attract the attention of consumers in promotions of retail stores, located in neighborhoods. portuguesO principal objetivo desse estudo foi analisar o efeito da marca em promocoes de varejo alimenticio. Ao total 90 individuos participaram da pesquisa. Por meio do metodo experimental testou-se quatro hipoteses. Verificou-se que uma marca muito reconhecida pelo mercado, influencia significativamente a atratividade e intencao de recomendar a promocao comparada a uma marca pouco reconhecida. Nao foi identificada diferenca significativa entre a promocao somente do produto e o produto mais a marca pouco reconhecida. Esse estudo contribui para uma melhor compreensao de como marcas fortes no mercado podem ser usadas para atrair a atencao do consumidor em promocoes de lojas de varejos situadas em bairros.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"111 3S 1","pages":"160-175"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68199101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Educação Ambiental por meio de Horta Comunitária: estudo em uma escola pública da cidade de São Paulo","authors":"R. Costa, Raquel da Silva Pereira, Esdras da Silva Costa","doi":"10.21710/RCH.V16I0.270","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.270","url":null,"abstract":"EnglishThis article presents research conducted on Environmental Education and aims to provide new knowledge and provide the society with information to promote, strengthen and integrate in a more harmonious way, the human being and the environment. In this context, public policies are needed, especially to ensure the transmission of knowledge to the wide awareness of environmental issues, among which includes healthy eating. The research aimed to analyze the implementation of the Green Environment Program and Healthy (PAVS) in a state school in the municipality of Sao Paulo, by verifying the perception of the teachers involved in the program. The approach is qualitative and exploratory and descriptive. The results allow to state that the perception of teachers is in favor of membership and program maintenance, it strengthens knowledge of the environment and human health, while it strengthens the team spirit in the school community. It is noteworthy that the teacher involvement is voluntary and partial, since the involvement of the entire faculty. It was also observed as a result of this action at school: the increase in vegetable consumption by students, the creation of sustainable subprojects and acquisition of financial assistance, through the Direct Money in School Program (TSA), for schools considered sustainable. On the other hand, it is worth noting that the school unit began its activities with scarce resources acquired from school and local community. portuguesEste artigo apresenta pesquisa realizada sobre Educacao Ambiental e tem por finalidade disponibilizar novos conhecimentos e proporcionar a sociedade informacoes que promovam, fortalecam e integrem, de forma mais harmoniosa, o ser humano e o meio ambiente. Nesse contexto, politicas publicas sao necessarias, sobretudo para que garantam a transmissao de saberes para a ampla conscientizacao acerca das questoes ambientais, dentre as quais se inclui a alimentacao saudavel. A pesquisa objetivou analisar a aplicacao do Programa Ambiente Verde e Saudavel (PAVS) em uma escola da rede estadual localizada no municipio de Sao Paulo, por meio da verificacao da percepcao dos professores envolvidos no referido programa. A abordagem e qualitativa e de carater exploratorio e descritivo. Os resultados apresentados permitem afirmar que a percepcao dos professores e favoravel a adesao e a manutencao do programa, pois fortalece conhecimentos sobre meio ambiente e saude humana, ao mesmo tempo que fortalece o espirito de equipe na comunidade escolar. Vale ressaltar que o envolvimento docente e voluntario e parcial, nao tendo o envolvimento da totalidade do corpo docente. Tambem foi observado como resultado dessa acao na escola: o aumento no consumo de hortalicas pelos alunos, a criacao de subprojetos sustentaveis e aquisicao de assistencia financeira, por meio do Programa Dinheiro Direto na Escola (PDDE), para as escolas consideradas sustentaveis. Por outro lado, cabe destacar que a unidade escolar inicio","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"246-270"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68198746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A problemática da autoria delitiva e do bem jurídico protegido no crime de “uso indevido de informação privilegiada” no mercado de Capitais Brasileiro","authors":"Lauro Ishikawa, Benedicto de Souza Mello Neto","doi":"10.21710/RCH.V16I0.296","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.296","url":null,"abstract":"EnglishThis article discusses, in a descriptive and bibliographic research, the crime of “misappropriation of insider trading”. This discussion will be guided by the premise that the capital market, as part of the financial market, is responsible for conducting the meeting of the deficit and surplus economic agents, through the channeling of national savings, promoting the capitalization of companies, and once with the credits, provide them with liquidity, playing an important role in the economy and directly contributing to national economic development. So it will be exposed a debate on what the legal interests protected in the crime of “misappropriation of insider trading” are, analyzing, therefore, different doctrines. Then it will rise up issues about what the subject of this offense are. Anyway, after careful analysis, we conclude that this constitutes a kind of very special offense, which can only be practiced by some people because consigns expressly that only persons holding a legal duty to maintain the confidentiality of relevant information yet not disclosed to the market may be authors of this crime. portuguesO presente artigo discute, em pesquisa bibliografica descritiva, o crime de “uso indevido de informacao privilegiada”. Tal discussao sera orientada pela premissa de que o mercado de capitais, como parte do mercado financeiro, e responsavel por realizar o encontro dos agentes economicos deficitarios e superavitarios para, por meio da canalizacao da poupanca nacional, promover a capitalizacao das empresas e, uma vez emitidos os valores mobiliarios, dota-los de liquidez, desempenhando um importante papel na economia e contribuindo diretamente para o desenvolvimento economico nacional. Assim sera exposto um debate sobre qual o bem juridico protegido no delito de “uso indevido de informacao privilegiada, analisando-se, para tanto, diferentes doutrinas. Em seguida, levantar-se-a questoes relativas a qual e o sujeito deste delito. Enfim, depois de detida analise, concluir que este se constitui em uma especie de delito especial proprio, o qual somente pode ser praticado por algumas pessoas, pois consigna expressamente que somente as pessoas detentoras de um dever legal de guardar sigilo acerca de informacoes relevantes ainda nao divulgadas ao mercado poderao ser autoras do presente crime.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"49-68"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68198949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social media and tourism: case study in Catalonia","authors":"Joan-Francesc Fondevila-Gascón, Pedro Mir-Bernal, Mònica Muñoz, Gaspar Berbel","doi":"10.21710/RCH.V16I0.267","DOIUrl":"https://doi.org/10.21710/RCH.V16I0.267","url":null,"abstract":"In this article we study the social media use by business tourists coming to Barcelona (Catalonia). The methodology used is a quantitative method that converts the object of study into numerical data, with emphasis on the measurable objective. We devise a quantitative questionnaire. The multiple choices are an instrument for obtaining data and it is used to gather the information needed: facts, opinions, trends. Data collection was carried out for 4 months in 2015 with a final sample of 494 participants. We conclude that Facebook, Twitter, Instagram and Foursquare are the social media more used by young people and gender does not influence their use. However, the degree of use of Google+, Linkedin, TripAdvisor and Booking have no significant relationship, taking into account such variables as age and gender.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"16 1","pages":"115-131"},"PeriodicalIF":0.1,"publicationDate":"2016-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68199155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of operating model of electronic invoice colombian Colombian electronic billing analysis of the operational model","authors":"Ludivia Hernández Aros, Sérgio Roberto da Silva, Marcia Welita da Silva, Laura Constanza Gallego Cossio","doi":"10.21710/rch.v15i0.263","DOIUrl":"https://doi.org/10.21710/rch.v15i0.263","url":null,"abstract":"espanolColombia ha sido uno de los primeros paises en introducir el proceso de facturacion electronica de forma voluntaria, pasando de una version tradicional a una digital. En este contexto, el articulo analiza el proceso de facturacion electronica aplicado en Colombia y las ventajas que ofrece. Metodologicamente la investigacion es aplicada, de caracter cualitativo, descriptivo y documental; en donde se identifica el marco normativo y la conceptualizacion del modelo; se analiza el proceso de la factura electronica, y finalmente se analiza las ventajas y desventajas de su implementacion. Los hallazgos indican que el modelo aplicado en Colombia para emitir una factura electronica en su proceso de emision y recepcion, no es complejo, pero se requiere de una infraestructura adecuada y personal capacitado que llegue a todos los sectores, especialmente a la micro y pequena empresa que representa el mayor tejido empresarial del pais. EnglishColombia has been one of the first countries to introduce electronic billing process on a voluntary basis, from a traditional to a digital version. In this context, the article analyzes the electronic billing process implemented in Colombia and the advantages. Methodological research is applied, qualitative, descriptive and documentary; where the regulatory framework and the conceptualization of the model is identified; the process of adoption of electronic billing is analyzed, and finally the advantages and disadvantages of its implementation is analyzed. The findings indicate that the model applied in Colombia to issue an electronic billing in sending and receiving process, is not complex, but it requires a small adequate infrastructure and trained personnel to reach all sectors, especially the micro and business which is the largest business network in the country.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"1 1","pages":"142-172"},"PeriodicalIF":0.1,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68198735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}